Gary J. Elkins

Gary Elkins founded Elkins, PLC in 1989. Gary engages in a broad-ranging general business practice, including real estate development, federal and state tax credits, partnership, corporate and securities matters, mergers and acquisitions. He is a commercial litigator, experienced in tax-related litigation, administrative alternatives for resolution of tax disputes through the Internal Revenue Service appeals procedures, and bankruptcy litigation.

Gary represents both privately and publicly held companies with respect to recapitalizations, corporate finance and federal securities law compliance. He has served as an arbitrator of securities disputes for the New York Stock Exchange and has been retained on numerous occasions as an expert witness in securities law and tax litigation matters. He has also served on the Securities Law Committee of the Young Lawyer’s Division of the American Bar Association.

Gary represents and advises public entities and private developers in major real estate developments. Gary is nationally recognized for his expertise with respect to federal tax incentives, including Historic Rehabilitation Tax Credits, conservation contributions (facade easements), and low income housing tax credit(s), New Market Tax Credits and real estate syndications and tax representation of historic property development on a nationwide basis. He has served either as general counsel or special tax counsel for most of the residential real estate developments presently located in the Historic Warehouse District in New Orleans. Most recently he assisted in the drafting of the newly adopted Texas State historic tax credit statue, and currently represents a number of new developments that are utilizing the credit.

Areas of Focus

Courts Admitted

U.S. Supreme Court
All Louisiana State Courts
U.S. District Courts for the Eastern, Middle, and Western Districts of Louisiana
U.S. Court of Appeals for the Fifth Circuit
U.S. Court of Appeals for the District of Columbia
U.S. Tax Court
U.S. Court of Military Appeals
Federal Claims Court

Publications

Co-Author of Real Estate Partnerships and Syndications in Louisiana, National Business Institute, Inc. (1986)
Facade Donation Litigation, 6 Preservation Law Reporter (1989) for the National Trust for Historic Preservation